File:NLC416-07jh007773-26060 簿記淺說.pdf

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簿記淺說   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
郭文正編
image of artwork listed in title parameter on this page
Title
簿記淺說
Publisher
中國文化服務社陝西分社[印刷]
Description

內分16章。概述簿記的基本概念及借貸原理，並對各帳簿的格式、記載方法、決算、特種日記簿及簿記上的規則等作了介紹。末附會計學各種問答及複習題

目錄
第一章 簿記之基本概念
第一節 簿記與會計
第二節 單式簿記與複式簿記之分別
第三節 交易
第四節 複式簿記之原理
第二章 交易之借貸
第一節 借貸之通則
第二節 借貸
第三節 借貸之舉例
第三章 賬戶及分類賬
第一節 賬戶之設置
第二節 分類賬
第三節 賬戶之借方貸方
第四章 資產負債及資本
第一節 資產
第二節 負債
第三節 資本
第四節 資產負債及資本之互相關係
第五節 資產負債及資本之相互變化及其關係
第五章 損益
第一節 損益之意義
第二節 損益與資產負債及資本之關係
第六章 日記簿
第一節 日記簿之意義
第二節 日記簿之格式及記法
第三節 日記簿之效用
第七章 總賬
第八章 過賬
第九章 試算
第十章 結賬
第十一章 決算表
第十二章 現金簿
第十三章 銷貨簿
第十四章 進貨簿
第十五章 賬簿組織
第十六章 記賬規則
附錄：會計學各種問答
複習題

Language Chinese
Publication date 民國32[1943]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
主題
InfoField
會計方法
中圖分類
InfoField
F231
載體形態
InfoField
123頁

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current21:13, 10 June 2023Thumbnail for version as of 21:13, 10 June 2023810 × 1,083, 130 pages (2.4 MB)PencakeBot (talk | contribs)Upload 簿記淺說 (1/1) by 郭文正編 (batch task; nlc:data_416,07jh007773,26060; 民國圖書.2; 簿記淺說)

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